Industrial Human Capital, Inc.
501 Brickell Key Drive, Suite 300
Miami, FL 33131
October 18, 2021
VIA EDGAR & TELECOPY
Division of Corporation Finance
Office of Trade and Services
U.S. Securities & Exchange Commission
100 F Street, NE
Washington, D.C. 20549
| RE: | Industrial Human Capital, Inc. (the “Company”) |
| Registration Statement on Form S-1 | |
| (File No. 333-255594) (the “Registration Statement”) |
Ladies and Gentlemen:
The Company hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the Registration Statement so that such Registration Statement will become effective as of 5:30 p.m. EST on October 19, 2021, or as soon thereafter as practicable.
| Very truly yours, | ||
| Industrial Human Capital, Inc. | ||
| By: | /s/Scott W. Absher | |
| Name: Scott W. Absher | ||
| Title: Chief Executive Officer | ||
